Court : Kolkata
Reported in : AIR1960Cal396
..... for the purpose of this application, it is necessary to refer to section 2 of the amending act which introduces section 14 into the main act, namely, the indian coinage act 1906. ..... and also prohibiting them from charging in excess of the legal fares on the basis of the new coins (under the decimal coinage system) 'inasmuch as they are not legal tenders in terms of, sections 14(1), (2) and (3) of the indian coinage (amendment) act 1955, and the relevant notification of the ministry of finance, government of india, and appendix iii and iv of the conversion tables issued by the ministry of finance'. ..... dutt on behalf of the petitioner argues that in giving 7 naye paise for one anna there is violation of the provisions of the indian coinage (amendment) act 1955, which of course would make it a violation of the indian coinage act 1906. ..... reverting back to the provisions of the indian coinage (amendment) act 1955, we find that in sub-section (2) of section 14 of the newly introduced section in the indian coinage act 1906, the conversion rate eomes upto 6 naye paise tor each anna. ..... it appears from the facts stated in the petition and the affidavits that the practice that has been followed by the company is that all fares are calculated in naye paise but when it comes to a person tendering fares in annas, then the company follows a system of 'rounding up of fares', as it has been called, and gives credit for each anna to the extent of 7 naye paise. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1944Cal417
..... have been misled by discovering that under the indian coinage act (act 3 of 1906) a rupee is legal tender. ..... not appear to have observed that under section 26, beserve bank of india act (act 2 of 1934) bank notes which may be of denominational values from rupees five to rupees ten thousand are also legal tender. ..... case against the petitioner under section 21, calcutta tramways act, though he was in error in thinking that his offer of a rupee provided the change was given was a proper payment of the legal fare, we think that in the circumstances of the case it cannot be said that he wished to avoid payment within the meaning of section 21 of the act. ..... rule 921 has been obtained by the petitioner against an order of conviction under section 21, calcutta tramways act (bengal act 1 of 1880) in a case in which the learned presidency magistrate inflicted no substantive sentence, but, as he expressed it, warned and ..... the question whether particular acts or omissions amount to avoidance of payment of the fare within the meaning of this section is a question of fact to be determined on the circumstances ..... fixed for their appearance, 6th august 1943, the petitioner was being tried in another court in the same building in the petty case under section 21, calcutta tramways act. ..... to give change evidently some heat was engendered and eventually both parties found themselves at hastings thana, and the petitioner was challaned for 'non-payment'' of the tram fare under section 21, calcutta tramways act. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1963Cal124,67CWN290
..... to permit the clerks of pleaders or muktears, who are not licensed under these rules made under the registration act read with the bengal touts act, but who are licensed under section 31a of the legal practitioners' act read with the bengal touts act, the right to perform the functions of a licensed deed writer even though they are not licensed under these ..... when rule 10 was first published it was not realised by the government that a large section of the clerks of pleaders or muktears who were licensed under section 31a of the legal practitioners act as amended by the bengal touts act ..... of the sub-registry office to pursuada the public to have their documents written by him or any unlicensed deed-writer, or who is found to be doing any act which is likely to defeat the provision of any rule made under section 80-g of the indian registration act, 1908 shall be deemed to be a tout within the meaning of the clause (ii) of section 2 of the said act and his name shall be liable to be included in the list of the touts framed and published under sub ..... practising before them-(1) to present applications signed by their masters, for- (a) copies or information, (b) supply of forms, (c) return of documents, (d) repayment of deposits, (e) inspection, (f) all applications of a routine nature, (2) to take delivery of copies or information, (3) to tender money, (4) to identify persons verifying affidavits before the sheristadar, (5) to take notes from cause lists, books of information, etc. .....
Tag this Judgment!Court : Kolkata
Reported in : (1993)2CALLT252(HC),97CWN875
..... of confiscation of a vehicle as given to the authorised officer in sub-section (3) of section 59-a of the indian forest act, 1927 as inserted by the west bengal amendment act of 1988 is more or less similar to the power given to the authorised officer under section 56(2-a) of the orissa forest act as can be gathered from the said decision of the orissa high court. ..... gazette, empower a forest officer-(a) to accept from any person against whom a reasonable suspicion exists that he has committed any forest offence, other than an offence specified in section 62 or section 63, a sum of money by way of compensation for the offence which such person is suspected to have committed, and(b) when any property has been seized as liable to confiscation, to release the same on payment of an amount equivalent to double the market value thereof as estimated by such officer. ..... section 53 of the indian forest act empowers a forest officer of the stated rank to release any tools, boats, carts or cattle seized under section 52 on the execution by the owner thereof a bond for the production of the property so released, if and when so required, before the magistrate having jurisdiction to try the offence on account of which the seizure ..... it may also be that the owner though legally vicariously viable for the acts of his driver which would permit confiscation yet the facts may be such as may not demand confiscation of the highly valued property but the authority may also feel that some sort of punishment .....
Tag this Judgment!Court : Kolkata
Reported in : (1982)27CTR(Cal)263,[1982]136ITR777(Cal)
..... actual cost to the assessee less all depreciation actually allowed to him under this act, or under the indian income-tax act, 1922 (xi of 1922), or any act repealed by that act, or under any executive orders issued when the indian income-tax act, 1886 (ii of 1886), was in force : provided that in determining the written down value in respect of buildings, machinery or plant for the purposes of clause (ii) of sub-section (1) of section 32, 'depreciation actually allowed' shall not include depreciation allowed under sub-clauses ..... revenue account 28,27,271add :depreciation and casual rents 8,20,511 36,47,782less :interest on debentures 94,953 less :interest on 66,207 3,310 91,643 interest on secured loans 1,98,396 interest on unsecured loans 13,681 3,03,720 33,44,062add :expenses not allowable -- legal expenses 364 donations 171 donations -- calcutta 480 professional fees regarding preference staff 5,000 repair charges for let out property 54 insurance 4 occupier's shares for let out property 10 central representation fund 113 ..... whether, on the facts and in the circumstances of the case, the tribunal was right in holding that the additional commissioner of income-tax legally invoked the provisions of section 263(1) of the income-tax act, 1961 ?' 2. .....
Tag this Judgment!Court : Kolkata
Reported in : 34Ind.Cas.571
..... justice chapman observed that the courts below did not consider the application of section 23 of the indian evidence act and that it was quite clear that having regard to the time when the offer of compromise was made, it was made on the understanding that evidence of it would not be given ..... it is not disputed that in the case before us, there was no such express condition; consequently, the defendants can rely only on that portion of section 23 which provides for the exclusion of an admission made under circumstances from which the court can infer that the parties agreed together that evidence of it should ..... when several persons are jointly interested in the subject-matter of the suit an admission of any one of these persons is receivable not only against himself but also against the other defendants, whether they be all jointly suing or sued, provided that the admission relates to the subject-matter in dispute and be made by the declarant in his character of a person jointly interested with the party against whom the evidence is tendered. ..... section 543):_-'when several persons are jointly interested in the subject-matter of the suit, the general rule is that the admissions of any one of those persons are receiv able against himself and fellows, whether they be all jointly suing or sued, provided the admission relates to the subject-matter in dispute and be made by the declarant in his character of a person jointly interested with the party against whom the evidence is tendered' .....
Tag this Judgment!Court : Kolkata
Reported in : 40Ind.Cas.464
..... therefore, on the findings made by the learned judge of the lower appellate court, i think the case comes within the terms of section 70 of the indian contract act and the plaintiff is entitled to obtain the decree given in bis favour by the lower appellate court, subject to the variation i have ..... the case as decided by the learned judge of the lower appellate court in the judgment now under appeal is this :-the learned judge came to the conclusion that the defendant was acting in good faith when he encroached upon and cleared the lands of the plaintiff and that he had done so in the belief that the property was included in his share and that, so far as i gather from the reasons given by ..... the difference between section 51 of the transfer of property act and section 70 of the indian contract act is that, in cases coming under section 51 of the transfer of property act and under the rule laid down in ..... 926 the defendant gets a charge on the property, but, in cases under section 70 of the indian contract act, the plaintiff is bound to make compensation to the defendant for the amount spent; and, therefore, the decree in this case, instead of declaring a charge in favour of the defendant, should declare that the plaintiff is entitled ..... the present suit was instituted as long ago as the 9th april 1906, and is, therefore, slightly more than eleven years old to-day, and i think that the delay in the proceedings casts no credit either on the courts or on the parties engaged in the .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1961Cal439,[1962]32CompCas575(Cal)
..... when a registered letter of demand, which is properly addressed, comes back with the endorsement of refusal made by the postal peon, the ordinary presumption which arises in the case of service by registered post under section 27 of the general clauses act and sections 114 and 16 of the indian evidence act is available to the creditor and the creditor can relyon the endorsement of refusal for proof of the fact that the letter had been duly delivered or tender ..... which read as follows :'a document may be served on a company by leaving it at, or sending it by post to, the registered office of the company'.in the act of 1956 section 148 has undergone certain modifications and the modifications are embodied in section 51 of the act which reads as follows :'a document may be served on a company or an officer thereof by sending it to the company or officer at the registered office of the company by post under a certificate of posting or by registered post, ..... the other point which has been argued on behalf of the appellant company is that section 434(1)(a) of the indian companies act, 1956, requires that the statutory notice of demand has to be served on the company 'by causing it to be delivered at its registered office, by registered post or otherwise'; but as in the ..... company that the verification clause not being in accordance with order 19, rule 3 of the code, there is no legal evidence before the court to prove the service of the letter of demand upon the appellant company.3. .....
Tag this Judgment!Court : Kolkata
Reported in : [1978]112ITR111(Cal)
..... lakhmani mewal das : [1976]103itr437(sc) , the supreme court in dealing with the expression 'reason to believe' as appearing in section 147(a) and section 147(b) and section 148 of the income-tax act, 1961, which is similar in terms as that of section 34(1)(a) and (b) of the indian income-tax act, 1922, at page 448, made the following observation :' as stated earlier, the reasons for the formation of the belief must have a rational connection with or relevant bearing on the formation of the belief. ..... arising from the transfer; or (b) facilitating the concealment of any income or any moneys or other assets which have not been or which ought to be disclosed by the transferee for the purposes of the indian income-tax act, 1922 (11 of 1922), or this act or the wealth-tax act, 1957 (27 of 1957), the competent authority may, subject to the provisions of this chapter, initiate proceedings for the acquisition of such property under this chapter : provided that before initiating such ..... pal, appearing on behalf of the respondent, contends that in so far as the presumption provided under sub-section (2) of section 269c is concerned, the same along with the other provisions of the said sub-section would be attracted, even at the stage when the competent authority has been forming his opinion to arrive at his reasons to believe. ..... in any event, the link was too tenuous to provide a legally sound basis for reopening the assessment.'23. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1961Cal666,[1961]31CompCas287(Cal),65CWN99
..... a misconception of the true nature and character of & banking business.reliance is placed by the learned counsel for the appellant company on the definition of the word 'banking' as given in section 5 (1) (b) of the banking companies act, 1949, which is as follows:' 'banking' means the accepting, for the purpose of lending or investment, of deposits of money from the public, repayable on demand or otherwise, and withdrawable by ..... to implement the scheme of arrangement which was sanctioned by this court under section 153 of the indian companies act on 27th february, 1950 and it is now trying to get rid of the scheme and the controlling provisions of the banking companies act by this process of abandoning the banking business and, so the application ..... moreover, when the principal clauses of the memorandum relating to the carrying on of the banking business have already been deleted by an order of this court dated the 25th january, 1955 and this order has become conclusive upon registration under section 18(1) of the companies act, one finds it difficult to follow how can the petitioner ..... at page 196 neville, j, made the following observations:'upon the slender legal foundation of this borrowing power, however, was reared the huge structure of the birkbeck bank, and the question arises as to whether the carrying on ..... is receiving money on deposit, allowing the same to be drawn against as and when the depositor desires, and paying interest on the amounts standing on deposit.''7. .....
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